Council Directive 90/605/EEC of 8 November 1990 amending Directive 78/660/EEC on annual accounts and Directive 83/349/EEC on consolidated accounts as regards the scope of those Directives

not in forceEuropean Union· EUR-Lex· EN

Introduced

8 November 1990

Last action

20 November 1990 · Entry into force

Status

No longer in force

Records

Official directive CELEX 31990L0605 from European Union at EUR-Lex. Dated 8 November 1990. Status: No longer in force.

Timeline

8 November 1990
Signed
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20 November 1990
Entry into force
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Documents

24 official files

Neuvoston direktiivi 90/605/ETY, annettu 8 päivänä marraskuuta 1990, tilinpäätöksistä annetun direktiivin 78/660/ETY ja konsolidoiduista tilinpäätöksistä annetun direktiivin 83/349/ETY muuttamisesta niiden soveltamisalan osalta

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Neuvoston direktiivi 90/605/ETY, annettu 8 päivänä marraskuuta 1990, tilinpäätöksistä annetun direktiivin 78/660/ETY ja konsolidoiduista tilinpäätöksistä annetun direktiivin 83/349/ETY muuttamisesta niiden soveltamisalan osalta
official_journal · FI · 8 November 1990
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Dyrektywa Rady z dnia 8 listopada 1990 r. zmieniająca dyrektywę 78/660/EWG w sprawie rocznych sprawozdań finansowych i dyrektywę 83/349/EWG w sprawie skonsolidowanych sprawozdań finansowych, w odniesieniu do zakresu wymienionych dyrektyw
official_journal · PL · 8 November 1990
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Direktiva Sveta z dne 8. novembra 1990 o spremembah Direktive 78/660/EGS o letnih računovodskih izkazih in Direktive 83/349/EGS o konsolidiranih računovodskih izkazih glede področja uporabe navedenih direktiv
official_journal · SL · 8 November 1990
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Richtlijn 90/605/EEG van de Raad van 8 november 1990 tot wijziging van de Richtlijnen 78/660/EEG en 83/349/EEG betreffende respectievelijk de jaarrekening en de geconsolideerde jaarrekening, ten aanzien van het toepassingsgebied van deze Richtlijnen
official_journal · NL · 8 November 1990
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Smernica Rady z 8. novembra 1990, ktorou sa mení a dopĺňa smernica 78/660/EHS o ročnej účtovnej závierke a smernica 83/349EHS o konsolidovaných účtovných závierkach, pokiaľ ide o rozsah pôsobnosti týchto smerníc
official_journal · SK · 8 November 1990
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Directiva 90/605/CEE del Consejo de 8 de noviembre de 1990 por la que se modifican las Directivas 78/660/CEE y 83/349/CEE, relativas, respectivamente, a las cuentas anuales y a las cuentas consolidadas, en lo relativo a su ámbito de aplicación
official_journal · ES · 8 November 1990
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Rådets direktiv 90/605/EEG av den 8 november 1990 om ändring av tillämpningsområdet för direktiv 78/660/EEG om årsbokslut och direktiv 83/349/EEG om sammanställd redovisning
official_journal · SV · 8 November 1990
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Directiva 90/605/CEE do Conselho de 8 de Novembro de 1990 que altera as Directivas 78/660/CEE e 83/349/CEE, relativas, respectivamente, às contas anuais e às contas consolidadas, no que diz respeito ao seu âmbito de aplicação
official_journal · PT · 8 November 1990
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Nõukogu direktiiv, 8. november 1990, millega on muudetud direktiivi 78/660/EMÜ raamatupidamise aastaaruannete kohta ning direktiivi 83/349/EMÜ konsolideeritud aastaaruannete kohta nende direktiivide reguleerimisala suhtes
official_journal · ET · 8 November 1990
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Rådets direktiv 90/605/EØF af 8. november 1990 om ændring af direktiv 78/660/EØF og 83/349/EØF om henholdsvis årsregnskaber og konsoliderede regnskaber, for så vidt angår deres anvendelsesområde
official_journal · DA · 8 November 1990
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Richtlinie 90/605/EWG des Rates vom 8. November 1990 zur Änderung der Richtlinien 78/660/EWG und 83/349/EWG über den Jahresabschluß bzw. den konsolidierten Abschluß hinsichtlich ihres Anwendungsbereichs
official_journal · DE · 8 November 1990
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Directiva Consiliului din 8 noiembrie 1990 de modificare a Directivei 78/660/CEE privind conturile anuale și a Directivei 83/349/CEE privind conturile consolidate în ceea ce privește domeniul lor de aplicare
official_journal · RO · 8 November 1990
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Id-Direttiva Tal-Kunsill tat-8 ta’ Novembru 1990 li temenda d-Direttiva 78/660/KEE dwar il-kontijiet annwali u d-Direttiva 83/349/KEE dwar il-kontijiet ikkonsolidati rigward il-qasam ta’ applikazzjoni ta’ dawn id-Direttivi
official_journal · MT · 8 November 1990
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90/605/EEZ: Direktiva Vijeća od 8. studenoga 1990. o izmjeni Direktive 78/660/EEZ o godišnjim financijskim izvještajima i Direktive 83/349/EEZ o konsolidiranim izvještajima u vezi s područjem primjene tih direktiva
official_journal · HR · 8 November 1990
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Směrnice Rady ze dne 8. listopadu 1990, kterou se mění směrnice 78/660/EHS o ročních účetních závěrkách a směrnice 83/349/EHS o konsolidovaných účetních závěrkách, pokud se jedná o oblast jejich působnosti
official_journal · CS · 8 November 1990
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Direttiva 90/605/CEE del Consiglio dell'8 novembre 1990 che modifica le direttive 78/660/CEE e 83/349/CEE relative rispettivamente ai conti annuali e ai conti consolidati per quanto riguarda il loro campo d'applicazione
official_journal · IT · 8 November 1990
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Padomes direktīva (1990. gada 8. novembris), ar ko attiecībā uz darbības jomu groza Direktīvu 78/660/EEK par gada pārskatiem un Direktīvu 83/349/EEK par konsolidētajiem pārskatiem
official_journal · LV · 8 November 1990
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Директива на Съвета от 8 ноември 1990 година за изменение на Директива 78/660/ЕИО относно годишните счетоводни отчети на някои видове дружества и Директива 83/349/ЕИО относно консолидираните счетоводни отчети във връзка с обхвата на тези директиви
official_journal · BG · 8 November 1990
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Directive 90/605/CEE du Conseil du 8 novembre 1990 modifiant les directives 78/660/CEE et 83/349/CEE concernant respectivement les comptes annuels et les comptes consolidés, en ce qui concerne leur champ d'application
official_journal · FR · 8 November 1990
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Οδηγία 90/605/ΕΟΚ του Συμβουλίου της 8ης Νοεμβρίου 1990 για την τροποποίηση του πεδίου εφαρμογής των οδηγιών 78/660/ΕΟΚ και 83/349/ΕΟΚ περί των ετησίων και περί των ενοποιημένων λογαριασμών αντιστοίχως
official_journal · EL · 8 November 1990
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1990 m. lapkričio 8 d. Tarybos Direktyva iš dalies keičianti Direktyvą 78/660/EEB dėl metinių atskaitomybių ir Direktyvos 83/349/EEB dėl konsoliduotos atskaitomybės, atsižvelgiant į šių direktyvų taikymo sritį
official_journal · LT · 8 November 1990
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A Tanács irányelve (1990. november 8.) az éves beszámolóról szóló 78/660/EGK irányelvnek és az összevont (konszolidált) éves beszámolóról szóló 83/349/EGK irányelvnek az alkalmazási kör tekintetében történő módosításáról
official_journal · HU · 8 November 1990
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Council Directive 90/605/EEC of 8 November 1990 amending Directive 78/660/EEC on annual accounts and Directive 83/349/EEC on consolidated accounts as regards the scope of those Directives
official_journal · EN · 8 November 1990
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Legal framework · Council Directive 90/605/EEC of 8 November 1990 amending Directive 78/660/EEC on annual accounts and Directive 83/349/EEC on consolidated accounts as regards the scope of those Directives · CELEX 31990L0605 · EU

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Same CELEX 31990L0605 projected from PoliticalRepo EUR-Lex row 31990L0605.
Council Directive 90/605/EEC of 8 November 1990 amending Directive 78/660/EEC on annual accounts and Directive 83/349/EEC on consolidated accounts as regards the scope of those Directives

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Official source: https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:31990L0605
Open data entity: http://publications.europa.eu/resource/cellar/666a68c0-eb00-412c-b716-5de564379955
eurlex · 31990L0605 · source updated 8 November 1990